Answer:
The correct answer is option (c) the company used more labor hours than allowed by the standards.
Explanation:
The efficiency of direct labor difference tells that how efficiently direct labor has worked. If it is not favorable, it suggest that direct labor has used more labor hours than permitted by standard.
In this example given, the question direct labor difference or variance is unfavorable 17000U, it means that, direct labor was done inefficiently and has used 1000 hrs (21000-2000)more than normal standard practice or way.
Answer: In order to design an ER model we have to do the following steps:
1. Identify the entities:
- Customers
- Employees
- Sales
2. Atributes:
- Customers
ID
Name
Age
Adress
Nationality
Credit limit
- Employees
ID
Name
Age
Adress
Nationality
Salary
Position
Amount of sales
- Sales
Id_Sales
Date
Invoice
Id_Product
Quantity
Unit Price
Total
Tax
Id_Customer
Id_Employees
Sales commission
3. Relationships:
- An employee can make many sales.
- Also, a customer can have many sales.
- An employee will earn a commission from a sale.
4. Primary Keys:
- ID (Customers and employees)
- Id_Sales
5. Foreign Keys:
- Id_Customers
- Id_Employees
Explanation: The Entity-Relationship Model (ER) is a basis design methodology of Data that consists in representing at a conceptual level the data that support the operation of a system.
The basic components of a MER are:
1. Entities: Represents an object with a physical existence, in this case, customers, employees and sales.
2. Attributes: Represents the caracteristics of an entity. An employee will have a name and ID, also an adress and salary.
3. Relationships: Represents the association between entities and how they work each other, for example, the posibility of the same employee making several sales.
Brian could drive safely to avoid accidents and traffic citations.
Those who can show that they pose less risk of loss generally benefit from lower insurance premiums. For example, an insurance company views those with an accident and traffic citation-free driving history to be lower risk. However, if a driver receives traffic citations and is involved in accidents, insurance companies often increase premiums to account for the increased risk of insuring that driver.